Home
Individuals
Self-employed person
Businesses
Electronic services
Forms and publications
Your Web browser does not recognize JavasScript. Use our
Site map
.
Enlarge text
Reduce text
Printable version
Send to someone
Site map
>
Site Map of Individuals portal
Individuals
Income tax
Consumption taxes
Support payments
Your situation
Tax-related social programs
Penalties and interest
Unclaimed property
Useful links
To reach us
Help
Income tax
Are you required to file an income tax return?
What are your rights and obligations as a taxpayer?
Income tax return
Principal changes for 2005
Income tax return for 2005
Income tax returns for previous years
Income tax return for 2004
Income tax return for 2003
Income tax return for 2002
Income tax return for 2001
Income tax return for 2000
Income tax return for 1999
How to file your return
Online notice of assessment
Electronic income tax return
Paper income tax returns
Filing deadlines
Using tax software
Direct deposit of refund
Accelerated refund
Changing a return that is already filed
Payment options
Instalment payments
General information
Calculation methods
Methods of payment
Farmers and fishers
The Volunteer Program
Income tax rates
Income
Tax credits
QST credit
Refundable tax credits
QST rebate for employees and partners
Property tax refund
Property tax refund for forest producers
Refundable tax credit for medical expenses
Tax credit for a recent graduate working in a remote resource region
Tax credit for a top-level athlete
Tax credit for adoption expenses
Tax credit for child-care expenses
Tax credit for taxi drivers and taxi owners
Tax credit for the repayment of benefits
Tax credit for home-support services for seniors
Tax credit respecting income from an income-averaging annuity for artists
Tax credit respecting the housing of a parent
Tax credit respecting the income tax paid by environmental trust
Tax credit respecting the reporting of tips
Tax credit respecting the treatment of infertility
Tax credit respecting the work premium
General information - Work premium
Conditions
Amount of the work premium
Advance payments
Tax credits that reduce your income tax
Amount for a person living alone
Amount for a severe and prolonged impairment in mental or physical functions
Amount for children enrolled in post-secondary studies
Amount for other dependants
Amount for retirement income
Amount with respect to age
Charitable donations and gifts
Disability supports deduction
Dividend tax credit
Expenses for medical services not available in your area
Foreign tax credit
Impairment amount transferred by a dependant
Interest paid on a student loan
Medical expenses
Tax credit for a beneficiary of a designated trust
Tax credit for contributions to authorized Québec political parties
Tax credit respecting the acquisition of Capital régional et coopératif Desjardins shares
Tax credit with respect to a labour-sponsored fund
Tuition or examination fees
Credit for individuals living in northern villages
Income replacement indemnities
Indemnites pour accident du travail ou accident de la route
Interpretation bulletins
Consumption taxes
Consumption taxes and consumers
General information
Grocery and convenience stores
Commercial establishments in the food-services sector
Coupons
Documents
New GST rate effective July 1, 2006
Tax rebates
QST credit
Diplomats
General information
Entitlement to the rebate
Exceptions
Deadline for rebate applications
Supporting documents required
Forms to be completed
Documents
New housing rebate
General information
New or substantially renovated home
New or substantially renovated residential rental property
Documents
Hybrid vehicles – QST rebate
Documents
Support payments
Support-payment collection program
Indexation
General information
Who is covered by the program?
How support-payment files are handled
Exemption
General information
How to apply for the exemption
Procedure for applying for the exemption
Where to submit the application for exemption
End of the exemption
You are entitled to receive support (creditor)
Payments and advances
You do not receive your support payments
You pay support (debtor)
Source deductions
Payment orders
Security
Electronic payment
You do not make your support payments
Support payments and last-resort financial assistance
Support is paid regularly
Support is not paid regularly
You cease to receive last-resort financial assistance
Debtor or creditor
Support is paid regularly
Support is not paid regularly
Delays
Role of the Ministère de la Justice
The creditor resides in Québec, but the debtor no longer resides in Quebec
The debtor resides in Québec, but the creditor no longer resides in Québec
Source deduction of support payments
Fees
Recourse
General information
Steps
Particular situations
Appeal to the Superior Court
Tax treatment of child support
Determination of child support
Documents
Your situation
Families
Tax benefits
Shelter allowance program
Support payments
Documents
Seniors
Tax benefits
Source deductions
Income tax instalments
Premiums to the Québec prescription drug insurance plan
Income tax returns of the deceased
Documents
Persons with disabilities
Income tax
Consumption taxes
Documents
Employees who receive tips
General information
Reporting tips
Calculation of tips
Tip-allocation mechanism (also known as the 8% rule)
Documents
Employees who deduct employment expenses
Employees remunerated on a commission basis
Employees required to pay certain expenses
Transport employees
Railway employees
Employees whose duties consist in the collection or delivery of goods
Forestry workers
Salaried musicians
Documents
Owners of a rental property
Costs for work carried out on your property
Current expenditures
Capital expenditures
Capital cost allowance
Selling a rental property
Renting out a residence
RL-4 slip
Documents
Residents of designated remote areas
General information
Six-month residence requirement
Designated remote areas
General information
Prescribed northern zones
Prescribed intermediate zones
Documents
New Residents
Students and teachers
Tax terms
The income tax return
Should you file an income tax return?
The deadline for filing your income tax return
How to complete your income tax return
What happens after you file your income tax return
Tax credit for tuition and examination fees
Lulu's income tax return (an example)
Information about consumption taxes and income tax
The history of consumption taxes and income tax
A few notable dates in history
Sales in Québec: taxable, zero-rated or exempt
Taxable or not?
Advertising relating to consumption taxes
The origins of certain consumption taxes
Activities for 10- to 12-year-olds
Joining the work force
You have a boss!
You are your own boss!
Revenu Québec online
Statistics
Revenu Québec
Québec government
Useful publications
Educational material
Moving
Deceased person
General information
Certificate authorizing the distribution of property
Income tax returns of the deceased
Documents
Bankruptcy
General information
Your tax obligations following a bankruptcy
The tax obligations of your trustee in bankruptcy
Determination of the date of bankruptcy
Bankruptcy and your income tax return
Claiming certain credits and deductions
Exceptions
Special rules
Refunds
Demutualization
Demutualization: What It Means for You
What is "demutualization"?
Why are certain life insurance companies demutualizing?
What are the tax consequences of receiving demutualization benefits?
Penalties and interest
General information
Rates respecting debts
Rates respecting refunds
Penalties
Unclaimed property
Responsibilities
Types of unclaimed property
Unclaimed financial assets
Unclaimed successions
Register of unclaimed property
Notices of quality
Fees
Documents
Security
|
Privacy
|
Secure
e-mail
|
© Gouvernement du Québec, 2003